Advanced Search Results

B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

Matched in: Advocate S.D. Sanjay and Suraj Samdarshi, Advs. in C.W.J.C. No. 14725/05, Ramesh Kumar Agrawal, Anupanand Jha and Gopi Krishna, Advs. in C.W.J.C. Nos. 12390 & 12397 of 2005 and Prakash Sahay, Adv. in C.W.J.C. P.K. Shahi, Adv. General, Rai Shivaji Nath, A.A.G., Raj Nandan Prasad, Vikash Kumar and Purnendu Singh, Advs.

All Kerala Document Writers and Scribes Association Vs. State of Keral ...

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; Kerala Stamp Act, 1959 - Sections 2 and 17; Registration Act, 1908 - Sections 23, 24, 25, 26 and 45B; Transfer of Property Act, 1882 - Sections 54

Reported in : 2005(3)KLT234

Matched in: Citation 2005(3)KLT234

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under the agreement is not … there was no export of services within the meaning of Rule 3(1)(iii) of the Export of Service Rules, 2005 (hereinafter referred to as the 'Rules') for the period in question, i.e. 19.4.2006 to 31.5.2007. Further, for the … pay the service tax. Learned senior counsel also referred to Circular dated 24.2.2009 as per which the applicability of the aforesaid clause was amply clarified

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

otherwise, ''[to any other person);]. 21 2016 (331) ELT A138(S.C.) 22 2007 (213) ELT490(S.C) 23 Substituted by the Finance Act, 2005, w.e.f. 16.06.2005. 16 xxxxxx xxxxxx xxxxxx (105) “taxable service” means any service provided 24[or to be provided].,- xxxxxx … order, discharging proceedings initiated by the revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in Service Tax Appeal (STA) Nos. 22573-74/2014;

M/S. Srilankan Airlines Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

have considered this submission. We find that the notification is a fresh notification issued under section 93(1) of Finance Act, 1994 providing an exemption which was not in force on the date prior to the issue of such … No. 10/2005-ST dated 3.3.2005 with effect from 15.3.2005. When Notification No. 10/2005-ST was issued, Export of Service Rules, 2005 was also notified by Notification No. 9/2005-ST dated 3.3.2005 to be effective from 15.3.2005. As per the said … legal position and hence could not collect tax from the exporters From 24-06-2005 they started collecting such tax and paying to the Government. 4. The

Steel Authority of India Ltd Vs. Designated Authority, Directorate Gen ...

Court : Supreme Court of India

Subject : Customs

under Section 129DD (Substituted by Act 21 of 1984) was also vested with a revisional jurisdiction.4. By the Finance Act No.2 of 1980, a quasi- judicial authority, namely, Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) was constituted … to the Supreme Court. Section 130F was retained on similar terms as before.8. By the National Tax Tribunal Act, 2005, a National Tax Tribunal was constituted under Section 5 thereof to hear appeals from “every order passed in … direct taxes, and indirect taxes pending before all High Courts stood stand transferred to the National Tax Tribunal. Section 24 provided for an appeal to the Supreme Court against any decision or order of the National Tax Tribunal.

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

entries in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did … of Excise (Goods of Special Importance) Act, 1957. 31/01/2006 10. However, in exercise of the powers conferred under section 9(1) of the MVAT Act, 2002, the State Government of Maharashtra, vide Notification No. VAT/1505/CR-382/Taxation-1 dated 21st January,

Prakash Chaturvedi and anr. Vs. State of Rajasthan and anr.

Court : Rajasthan

Subject : Constitution

Acts : Rajasthan Private Universities Act, 2005; Rajasthan Act, 2005 - Sections 2, 4, 4(1), 4(2), 5, 5(2), 6, 6(1), 8, 13, 15, 19, 20, 28, 29, 30 31, 34 and 43; Chhatisgarh Act, 2002 - Sections 4(3), 4(4), 4(5) and 5(1); Chhatisgarh (Amendment) Act, 2004 - Sections 4, 5 and 24; University Grants Commission Act, 1956 - Sections 3, 22 and 24; Companies Act, 1956 - Sections 25; Rajasthan Societies Registration Act, 1958; Societies Registration Act, 1860; Rajasthan Public Trusts Act, 1959; Indian Trust Act, 1882; Technical Education Act, 1987; Indira Gandhi National Open University Act, 1985 - Sections 28; University Grants Commission Act, 1991; Amity University Act; GATS Rules; University Grants Commission (Returns of Information by Universities) Rules, 1979; Rajasthan U.I.T. (Disposal

Reported in : RLW2006(3)Raj2424; 2006(4)WLC515

instant writ petition under the label of 'Public Interest Litigation' have challenged the validity of Rajasthan Private Universities Act. 2005, hereinafter referred to as 'the Rajasthan Act'. It is submitted that the Act of 2005 is liable to … the basis of Paper Report. The Chhatisgarh Act provided the procedure under Sections 4 and 5 read with Section 24 of the amending Chhatisgarh Act. It provides for setting up of a 'Regulatory Commission' as defined in Section … in the State by introducing private parties especially through establishment of Self Financed Private Institutions. It is submitted that His Excellency the Governor of Rajasthan

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court : Mumbai

Subject : Direct Taxation

The date 1st April, 2005 is of some significance because by Finance (No.2) Act, 2004, w.e.f. 1st April 2005, section 80-IB(10) was substantially amended and clause (d) was inserted therein, that stipulates that the built up area of … section 80-IA(4F), the said undertaking was entitled to the deduction as set out therein. 14. Thereafter, by the Finance Act, 1999 entire section 80-IA was substituted by the newly introduced sections 80-IA and 80-IB which were on the … Court for coming to the findings that we have, in this judgment. 24. Having traced the history of section 80-IB(10), we now proceed to deal

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … vs. Union of India (2014)17, whilst striking down the newly-created National Tax Tribunal under the National Tax Tribunals Act, 2005, it was observed that procedure of appointment and conditions of service of members must be akin to judges … other parts of the country, depriving them of 17 (2014) 10 SCC1 24 convenient access to justice. Moreover, the Court held that in order to … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and